Cal. Code Regs. tit. 18 § 14653.1
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Notwithstanding Sections 14651 and 14653, any superior court which has acquired jurisdiction in probate of the estate of any decedent has exclusive jurisdiction to hear and determine all questions relative to any tax imposed by the Inheritance Tax Law on any transfer by the decedent.
NOTE: Reference: Section 14653, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 14653.1